4. Rockett Corporation is considering two alternatives that are code-named M and N. Costs associated with the alternatives are listed below: Alternative M Alternative N Supplies costs 31,000.00 52,000.00 Assembly costs 33,000.00 33,000.00 Power costs 23,000.00 27,000.00 Inspection costs 15,000.00 21,000,00 Required: a. Which costs are relevant and which are not relevant in the choice between these two alternatives? WHY? b. What is the differential cost between the two alternatives